2002 (3) TMI 782 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai allowed the appeal against the denial of Modvat credit by the Commissioner of Customs and Central Excise. The tribunal ruled that the credit could be utilized before commissioning of the work, based on Rule 57Q(7). The appellant's case was accepted, and the impugned order was set aside, granting consequential relief.